LUMAC ENGINEERING: what changed
What changed
LUMAC ENGINEERING
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€25,894
2025 · €23,531+€2,363
Equity
€281,856
2025 · €255,963+€25,894
Cash
€161,308
2025 · €140,134+€21,174
Balance sheet total
€300,505
2025 · €272,082+€28,423
Largest movements
Assets
- Cash +€21,174
up €21,174 (+15.1%), from €140,134 to €161,308
mainly Net result for the year (+€25,894) and Tax, wage and social debts (+€3,194)
- Receivables within one year +€7,661
up €7,661 (+117%), from €6,560 to €14,221
of which Trade receivables: +€8,088
Equity and liabilities
- Reserves +€25,894
up €25,894 (+10.9%), from €237,363 to €263,256
- Tax, wage and social debts +€3,194
up €3,194 (+61.3%), from €5,210 to €8,404
Income statement
- Gross operating margin +€3,375
up €3,375 (+10.4%), from €32,600 to €35,974
- Taxes +€928
up €928 (+9.0%), from €10,313 to €11,241
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€23,531
Gross operating margin
+€3,375
Depreciation
-€282
Other operating charges
-€86
Financial income
+€252
Financial charges
+€32
Taxes
-€928
Result 2026
€25,894
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,786
Investment
-€1,612
Financing
€0
Cash 2025
€140,134
From operations (derived)
+€22,786
Net result for the year
+€25,894
Depreciation
+€2,031
Receivables within one year
-€7,661
Deferred charges and accrued income
-€8
Trade debts
+€185
Tax, wage and social debts
+€3,194
Other debts
-€850
Investment (derived)
-€1,612
Current investments
-€1,612
Cash 2026
€161,308
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €272,082 | €300,505 | +€28,423 | +10.4% |
| Fixed assets | 21/28 | €5,167 | €3,136 | -€2,031 | -39.3% |
| Tangible fixed assets | 22/27 | €5,167 | €3,136 | -€2,031 | -39.3% |
| Furniture and vehicles | 24 | €5,167 | €3,136 | -€2,031 | -39.3% |
| Current assets | 29/58 | €266,915 | €297,369 | +€30,454 | +11.4% |
| Amounts receivable within one year | 40/41 | €6,560 | €14,221 | +€7,661 | +117% |
| Trade receivables | 40 | €6,133 | €14,221 | +€8,088 | +132% |
| Other amounts receivable | 41 | €427 | €0 | -€427 | -100% |
| Current investments | 50/53 | €120,000 | €121,612 | +€1,612 | +1.3% |
| Cash at bank and in hand | 54/58 | €140,134 | €161,308 | +€21,174 | +15.1% |
| Deferred charges and accrued income | 490/1 | €221 | €229 | +€8 | +3.4% |
| Total equity and liabilities | 10/49 | €272,082 | €300,505 | +€28,423 | +10.4% |
| Equity | 10/15 | €255,963 | €281,856 | +€25,894 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,363 | €263,256 | +€25,894 | +10.9% |
| Distributable reserves | 133 | €237,363 | €263,256 | +€25,894 | +10.9% |
| Amounts payable | 17/49 | €16,119 | €18,649 | +€2,529 | +15.7% |
| Amounts payable within one year | 42/48 | €16,119 | €18,649 | +€2,529 | +15.7% |
| Trade debts | 44 | €48 | €233 | +€185 | +387% |
| Suppliers | 440/4 | €48 | €233 | +€185 | +387% |
| Taxes, remuneration and social security | 45 | €5,210 | €8,404 | +€3,194 | +61.3% |
| Taxes | 450/3 | €5,210 | €8,404 | +€3,194 | +61.3% |
| Other amounts payable | 47/48 | €10,861 | €10,011 | -€850 | -7.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,748 | €2,031 | +€282 | +16.2% |
| Other operating charges | 640/8 | €1,038 | €1,124 | +€86 | +8.3% |
| Gross operating margin | 9900 | €32,600 | €35,974 | +€3,375 | +10.4% |
| Operating profit (loss) | 9901 | €29,814 | €32,820 | +€3,006 | +10.1% |
| Financial income | 75/76B | €4,134 | €4,387 | +€252 | +6.1% |
| Recurring financial income | 75 | €4,134 | €4,387 | +€252 | +6.1% |
| Financial charges | 65/66B | €104 | €72 | -€32 | -31.2% |
| Recurring financial charges | 65 | €104 | €72 | -€32 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €33,844 | €37,135 | +€3,291 | +9.7% |
| Income taxes | 67/77 | €10,313 | €11,241 | +€928 | +9.0% |
| Profit (loss) for the period | 9904 | €23,531 | €25,894 | +€2,363 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,531 | €25,894 | +€2,363 | +10.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.